franchise tax
Agency
Not verified yet
Entity types
LLC; Foreign LLC; Corporation; Foreign corporation
Verified 2026-10-25 — source and quotation
payable if you are incorporated, domesticated, qualified, or otherwise registered through the Secretary of State to do business in TennesseeOfficial source
Deadline rule
Fifteenth day of the fourth month following the close of books and records; April 15 for a January–December year. Applies to: Tennessee franchise and excise taxpayers; exemptions must be checked separately.
Verified 2026-10-25 — source and quotation
Annual | 15th day of the fourth month following the close of your books and records. For businesses with a January 1 - December 31 calendar year, this tax is due on April 15 of the following year.Official source
Fee
Not verified yet
Late penalty
Not verified yet
Grace
Not verified yet
Consequences
Franchise/excise returns and the minimum tax remain required after forfeiture, revocation or suspension until proper dissolution, surrender, withdrawal or termination.
Verified 2026-10-25 — source and quotation
The franchise and excise tax return and minimum tax is required even if your charter or qualification has been forfeited, revoked or suspended without being properly dissolved, surrendered, withdrawn or otherwise properly terminated.Official source
Reinstatement fee
Not verified yet
Official filing portal
Not verified yet
Foreign entity notes
Not verified yet